National Insurance for the self-employed: Class 2 and Class 4

In 2026 to 2027 you pay Class 4 National Insurance on profits over £12,570: 6% up to £50,270 and 2% above. With profits of £7,105 or more, Class 2 is treated as paid. You pay through Self Assessment, with no separate deadline.

Deadline

No fixed deadline

Last checked

Checked against the official source: 20 October 2026

What if you miss the deadline? Gaps in your National Insurance record can reduce your State Pension. With low profits, you can choose to pay voluntary Class 2 contributions.

As a sole trader you pay National Insurance through Self Assessment. Class 4 is a percentage of your profits. Class 2 protects your National Insurance record, which counts towards your State Pension and some benefits.

How to do it

1. Tell HMRC when you become self-employed by registering for Self Assessment.
2. Work out your profits for the tax year in your tax return.
3. Pay Class 4 with your tax by 31 January (and payments on account, if they apply).
4. If your profits are under £7,105, think about paying voluntary Class 2 contributions (£3.65 a week in 2026 to 2027) to protect your State Pension.

Common questions

Do I still pay Class 2 National Insurance?

With profits of £7,105 or more, Class 2 is treated as paid, so you pay nothing extra. Below that, no payment is required, but you can pay voluntarily.

What are the Class 4 rates for 2026 to 2027?

6% on profits between £12,570 and £50,270, and 2% on profits above £50,270.

Official source: gov.uk (opens in a new tab)

This information is not legal or tax advice.